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Sustainability Performance & Sustainable Banking
In the light of Agenda 2030 awareness of sustainability is steadily growing all over the world. Devastating phenomena like pandemics (Sustainable Development Goal 3 (SDGs—Agenda 2030)), poverty (Sustainable Development Goal 1 (SDGs—Agenda 2030)) as well as climate change (Sustainable Development Goal 13 (SDGs—Agenda 2030)) threaten humanity, calling for more sustainable solutions. Although economic growth (Sustainable Development Goal 8 (SDGs—Agenda 2030)) is one of the principal goals for a sustainable future, little research has been devoted to the interface of corporate social responsibility (CSR) and sustainability and their contribution to the financial sector, in view of sustainable banking. Even fewer are the studies concerning sustainable banking in Greece. This paper attempts a comparative overview of sustainability integration into businesses, focusing on the banking industry. The current theoretical analysis initially provides an extended review of the CSR and sustainability concepts, which is followed by a comprehensive analysis of non-financial disclosures (NFDs) and their business value, providing some evidence from Greece.
2. CSR Meets Sustainability as an Integral Part of Core Business Strategy: A Critical Perspective
3. Sustainability Reporting
4. Performance Implications
4.1. Sustainability (Environmental, Social and Governance (ESG)) Performance
4.2. Financial Performance
5. Banking and Sustainability
5.1. Sustainability Integration
5.2. Returns on Sustainability
5.3. Sustainable Banking
This entry is adapted from 10.3390/su13115987
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